| Reference and Administrative | Details | |||
|---|---|---|---|---|
| Report ofthe Trustees | 2 | to | 5 | |
| Independent Examiner's Report |
||||
| Statement ofFiaancial Activities | ||||
| Statement ofFinancial Position | 8 | to | 9 | |
| Statement ofCash Flows | 10 | |||
| Notes to the Statement ofCash | Flows | |||
| Notes to the Financial Statements | 12 | to | 20 | |
| Detailed Statement ofFinancial | Activities | 21 | to | 22 |
| TRUSTEES | Mr MJCrump | (Chartered | (Chartered | (Chartered | Surveyor) | Surveyor) | |
|---|---|---|---|---|---|---|---|
| Mr D Young | |||||||
| Ms D Overbury | |||||||
| Mrs SNorman | (Speech | And Language | Therapist) | ||||
| Mrs FJKellett | (Accountant) | ||||||
| Mrs N Crump | |||||||
| W M Hockey (appointed | 21/5/2021) | ||||||
| IN Cole (appointed | 21/5/2021) | ||||||
| COMPANY SECRETARY | Mr DJSemmens | ||||||
| REGISTERED OFFICE | Unit 2.02 | ||||||
| High Weald House | |||||||
| Glovers End | |||||||
| Bexhill on Sea | |||||||
| East Sussex | |||||||
| TN39 5ES | |||||||
| REGISTERED COMPANY | 03174367(England | and | Wales) | ||||
| NUMBER | |||||||
| REGISTERED CHARITY | 1054300 | ||||||
| NUMBER | |||||||
| INDEPENDENT EXAMINER | Acuity Professional | Partnership | LLP | ||||
| Unit 2.02 | |||||||
| High Weald House | |||||||
| Glovers End | |||||||
| Bexhig | |||||||
| East Sussex | |||||||
| TN39 5ES | |||||||
| SOLICITORS | DKLM Solicitors | ||||||
| City House | |||||||
| 3 Cranwood Street |
|||||||
| London | |||||||
| EC1V9PE |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| Notes | fund | fund 8 |
funds | fundsf | ||
| INCOME AND ENDOWMENTS FROM | ||||||
| Donations and legacies |
18,522 | 18,522 | 64,595 | |||
| Charitable activities |
||||||
| Nursery and Forest School |
606,149 | 606,149 | 494,252 | |||
| Investment income |
9,600 | 9,600 | 8,800 | |||
| Total | 634,271 | 634,271 | 567,647 | |||
| EXPENDITURE ON | ||||||
| Raising funds | ||||||
| Other trading activities | 2,436 | 2,436 | 1,489 | |||
| 2,436 | 2,436 | 1,489 | ||||
| Charitable activities |
||||||
| Nursery and Forest School |
613,779 | 613,779 | 536,986 | |||
| Total | 616,215 | 616,215 | 538,475 | |||
| NET INCOME | 18,056 | 18,056 | 29,172 | |||
| RECONCILIATION OF | FUNDS | |||||
| Total funds brought forward | (112,842) | (112,842) | (142,014) | |||
| TOTAL FUNDS CARRIED FORWARD | (94,786) | (94,786) | (112,842) | |||
| CONTINUING OPERATIONS |
||||||
| All income and expenditure | has arisen fiom | continuing | activities. |
| Notes | 2021 | 2020f | |
|---|---|---|---|
| FIXEDASSETS | |||
| Tangible assets | 12 | 9,969 | 7,294 |
| CURRENT ASSETS | |||
| Stocks | 13 | 1,174 | |
| Debtors | 14 | 28,224 | 22,124 |
| Cash at bank and in hand | 1,024 | 1,228 | |
| 299248 | 24,526 | ||
| CREDITORS | |||
| Amounts falling due within one year |
15 | (56,371) | (62,277) |
| NET CURRENT ASSETS/(LIABILITIES) | (27,123) | (37,751) | |
| TOTAL ASSETSLESSCURRENT | |||
| LIABILITIES | (17,154) | (30,457) | |
| CREDITORS | |||
| Amounts falling due after more than one year |
16 | (77,632) | (82,385) |
| NET ASSETS/(LIABILITIES) | (94,786) | (112,842) | |
| FUNDS | 20 | ||
| Unrestricted funds |
(94,786) | (112,842) | |
| TOTAL FUNDS | (94,786) | (112,842) |
| Notes | 2021f | 2020 | ||||
|---|---|---|---|---|---|---|
| Cash tlows from operating | activities | |||||
| Cash generated flom operations |
19,969 | 43,847 | ||||
| Interest paid | (972) | (1,653) | ||||
| Finance costs paid | (365) | (1,056) | ||||
| Net cash provided by operating activities |
18,632 | 41,138 | ||||
| Cash flows from investiag | activities | |||||
| Purchase oftaugible fixed |
assets | (4,454) | (1,023) | |||
| Net cash used in investing | activities | (4,454) | (1,023) | |||
| Cash ilows from fiaancing | activities | |||||
| Loan repayments in year |
(19,752) | (20,289) | ||||
| Net cash used in financing | activities | (19,752) | (20,289) | |||
| Change in cash and cash equivalents | in the | |||||
| reporting period |
(5,574) | 19,826 | ||||
| Cash and cash equivaleats | at tbe beginning | |||||
| ofthe reporting period |
2 | 1,228 | (18,598) | |||
| Cash and cash equivaleats | at the end | ofthe | ||||
| reporting period |
2 | (4,346) | 1,228 |
| RECONCILIATION OFNET INCOME TO |
RECONCILIATION OFNET INCOME TO |
RECONCILIATION OFNET INCOME TO |
RECONCILIATION OFNET INCOME TO |
NET CASH | FLOW FROM OPERATING ACTIVITIES | FLOW FROM OPERATING ACTIVITIES | FLOW FROM OPERATING ACTIVITIES |
|---|---|---|---|---|---|---|---|
| 2021 | 2020f | ||||||
| Net income for the | reporting | period (as per tbe Statement | ofFinancial | ||||
| Activities) | 18,056 | 29,172 | |||||
| Adjustments for: |
|||||||
| Depreciation charges |
1,778 | 2,037 | |||||
| Interest paid | 972 | 1,653 | |||||
| Finance costs | 365 | 1,056 | |||||
| Decrease in stocks | 1,174 | ||||||
| (Increase)/decrease | in debtors | (6,240) | 2,154 | ||||
| Increase in creditors | 3,864 | 7,775 | |||||
| Net cash provided | by operations | 19,969 | 43,847 | ||||
| ANALYSIS OFCASH | AND | CASH EQUIVALENTS | |||||
| 2021 | 2020 | ||||||
| Cash in hand | 1,024 | 697 | |||||
| Notice deposits (less than 3months) | 531 | ||||||
| Overdrails included |
in bank loans and overdraiis | falling due within one year | (5,370) | ||||
| Total cash and cash | equivalents | (4,346) | 1,228 | ||||
| ANALYSIS OFCHANGES IN NET DEBT | |||||||
| At1.9.20 | Cash flow | At 31.8.21 | |||||
| Net cash | |||||||
| Cash at bank and in | hand | 1,228 | (204) | 1,024 | |||
| Bank overdrafi | (5,370) | (5,370) | |||||
| 1,228 | (5,574) | (4,346) | |||||
| Debt | |||||||
| Debts falling due within | I year | (15,000) | 15,000 | ||||
| Debts falling due afler I year | (82i385) | 4,753 | (77,632) | ||||
| (97,385) | 19,753 | (77,632) | |||||
| Total | (96,157) | 14,179 | (81,978) |
| DONATIO | NS AND LE |
GACIES | |||
|---|---|---|---|---|---|
| 2021f | 2020 | ||||
| Grants | 18,522 | 64,595 | |||
| Grants received, included | in the above, | are as follows: | |||
| 2020 | 2019 | ||||
| 8 | |||||
| Coronavirus | Job Retention | Scheme Grant | 64,595 | ||
| INVESTMENT INCOME | |||||
| 2021 | 2020f | ||||
| Rents received | 9,600 | 8,800 | |||
| INCOME | FROM CHARITABLE ACTIVITIES | ||||
| Activity | 2021f | 2020 | |||
| School fees | Nursery | and Forest School | 592,633 | 484,692 | |
| Meals | Nursery | and Forest School | 12,683 | 6,169 | |
| Sundry income | Nursery | and Forest School | 833 | 3,391 | |
| 606,149 | 494,252 |
| 5. | OTHE | R TRADING ACTIVITIES | |||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Uniforms | 2,436 | 1,489 | |||
| 6. | CHARITABLE ACTIVITIES COSTS | ||||
| Support | |||||
| Direct | costs (see | ||||
| Costs | note 7) | Totals | |||
| 0 | |||||
| Nursery | and Forest School | 610&633 | 3&146 | 613,779 | |
| 7. | SUPPORT COSTS |
| 2021 | 2020 | |
|---|---|---|
| Depreciation - owned assets | 1,779 | 2,037 |
| Hire ofplant and machinery | 2,102 | 3,201 |
| Other operating leases |
32,000 | 33,266 |
| 10. | STAFF COSTS | |||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| Wages and salaries | 472&428 | 401,799 | ||||
| Social security costs | 20,420 | 15,104 | ||||
| Other pension costs |
5,428 | 3,770 | ||||
| 498,276 | 420,673 | |||||
| The average monthly | number ofemployees | during the year was as follows: | ||||
| 2021 | 2020 | |||||
| Office and administration | 41 | 35 | ||||
| No employees received emoluments |
in excess of660,000. | |||||
| 11. | COMPARATIVES | FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||||
| Unrestricted | Restricted | Total | ||||
| fundf | fund | funds | ||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
64,595 | 64,595 | ||||
| Charitable activities |
||||||
| Nursery and Forest School |
494,252 | 494,252 | ||||
| Investment income |
8,800 | 8,800 | ||||
| Total | 567,647 | 567,647 | ||||
| EXPENDITURE ON | ||||||
| Raising funds | ||||||
| Other trading activities | 1,489 | 1,489 | ||||
| 1,489 | 1,489 | |||||
| Charitable activities |
||||||
| Nursery and Forest School |
536,986 | 536,986 |
| 11. | COMPARATIVES | FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued | FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued | FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued | |
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | fund | funds | |||
| f | |||||
| Total | 538,475 | 538,475 | |||
| NET INCOME | 29,172 | 29,172 | |||
| RECONCILIATION | OFFUNDS | ||||
| Total funds brought | forward | (142,014) | (142,014) | ||
| TOTAL FUNDS CARRIED FORWARD | (112,842) | (112,842) | |||
| 12. | TANGIBLE FIXED | ASSETS | |||
| Fixtures | |||||
| Short | anil | ||||
| leasehold | fittings | Totals | |||
| 5 | |||||
| Cost | |||||
| At 1 September 2020 | 470,164 | 90,445 | 560,609 | ||
| Additions | 4,454 | 4,454 | |||
| At 31August 2021 | 470,164 | 94,899 | 565,063 | ||
| Depreciation | |||||
| At I September 2020 | 470,164 | 83,151 | 553,315 | ||
| Charge for year | 1,779 | 1,779 | |||
| At 31August 2021 | 470,164 | 84,930 | 555,094 | ||
| Net book value | |||||
| At 31 August 2021 | 9,969 | 9,969 | |||
| At 31August 2020 | 7,294 | 7,294 |
| 13. | STOCKS | |||
|---|---|---|---|---|
| 2021 | 2020 | |||
| 8 | ||||
| Stocks | 1,174 | |||
| 14. | DEBTORS:AMOUNTS | FALLING DUE WITHIN ONE YEAR | ||
| 2021 | 2020 | |||
| f | ||||
| Trade debtors | 26,472 | 22,124 | ||
| Prepayments and accrued |
income | 1,752 | ||
| 28,224 | 22,124 | |||
| 15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2021 | 2020 | |||
| Bank loans and overdratts | (see note 17) | 5,370 | ||
| Other loans (see note 17) | 15,000 | |||
| Trade creditors | 7,887 | 7,356 | ||
| Social security and other taxes | 23,649 | 19,582 | ||
| Other creditors | 15,443 | 14,874 | ||
| Accruals and deferred income | 4,022 | 5,465 | ||
| 56,371 | 62,277 | |||
| 16. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | |||
| 2021 | 2020 | |||
| f | ||||
| Other loans (see note 17) | 77,632 | 82,385 | ||
| 17. | LOANS | |||
| An analysis ofthe maturity | ofloans is given below: | |||
| 2021 | 2020 | |||
| Amounts falling due within |
one year on demand: | |||
| Bank overdraits | 5,370 | |||
| Other loans | 15,000 | |||
| 5,370 | 15,000 | |||
| Amounts falling due between two snd five years: |
||||
| Other loans - 2-5 years | 77,632 | 82,385 |
| ANALY | SIS | FNET ASSETS | BETWEEN FUNDS | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| Unrestricted | Restricted | Total | Total | ||||
| fund | fund | funds | funds | ||||
| 8 | 5 | ||||||
| Fixed assets Current assets |
9,969 29,248 |
9,969 29~ |
7,294 24,526 |
||||
| Current | Liabilities | (56,371) | (56,3'l1) | (62,277) | |||
| Long term liabilities | (77,632) | (7'7,632) | (82,385) | ||||
| (94,786) | (94&786) | (1I2,842) | |||||
| MOVEMKNT | IN FUNDS | ||||||
| Net | |||||||
| movement | At | ||||||
| At 1.9.20 | in funds | 31.821 | |||||
| f | |||||||
| Unrestricted | funds | ||||||
| General | fund | (112,842) | 18,056 | (94,786) | |||
| TOTAL | FUNDS | (112,842) | 18,056 | (94,786) | |||
| Net movement | in funds, included | in the above are as follows: | |||||
| Incoming | Resources | Movement | |||||
| resources | expended | ia funds | |||||
| 5 | |||||||
| Unrestricted | funds | ||||||
| General | fund | 634,271 | (616,215) | 18&056 | |||
| TOTAL | FUNDS | 634,271 | (616,215) | 18&056 |
| Compara | tives | for moveme | nt in funds |
|||
|---|---|---|---|---|---|---|
| Net | ||||||
| movement | At | |||||
| At 1.9.19 | in funds | 31.8.20 | ||||
| f | ||||||
| Unrestricted | funds | |||||
| General | fund | (142,014) | 29,172 | (112,842) | ||
| TOTAL | FUNDS | (142,014) | 29,172 | (112,842) | ||
| Comparative | net movement | in funds, included | in the above are as follows: | |||
| Incoming | Resources | Movement | ||||
| resources | expended | iu funds | ||||
| 8 | ||||||
| Unrestricted | funds | |||||
| General | fund | 567,647 | (538,475) | 29,172 | ||
| TOTAL | FUNDS | 567,647 | (538,475) | 29,172 |
| Net | |||||
|---|---|---|---|---|---|
| movement | At | ||||
| At 1.9.19 | in funds | 31.8.21 | |||
| 8 | 0 | ||||
| Unrestricted | funds | ||||
| General | fund | (142,014) | 47,228 | (94,786) | |
| TOTAL | FUNDS | (142,014) | 47,228 | (94,786) |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| f. | ||||
| Unrestricted | funds | |||
| General fund | 1,201,918 | (1,154,690) | 47,228 | |
| TOTALFUNDS | 1,201,918 | (1,154,690) | 47,228 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| f | |||||
| INCOME AND ENDOWMENTS | |||||
| Donations and |
legacies | ||||
| Grants | 18,522 | 18,522 | 64,595 | ||
| Investment income |
|||||
| Rents received | 9,600 | 9,600 | 8,800 | ||
| Charitable activities |
|||||
| School fees | 592,633 | 592,633 | 484,692 | ||
| Meals | 12,683 | 12,683 | 6,169 | ||
| Sundry income | 833 | 833 | 3,391 | ||
| 606,149 | 606,149 | 494,252 | |||
| Total incondug | resources | 634,271 | 634,271 | 567,647 | |
| EXPENDITURE | |||||
| Other trading | activities | ||||
| Uniforms | 2,436 | 2&436 | 1,489 | ||
| Charitable activities |
|||||
| Wages | 472,428 | 472,428 | 401,799 | ||
| Social security | 20,420 | 20,420 | 15,104 | ||
| Pensions | 5,428 | 5,428 | 3,770 | ||
| Hire ofplant and machinery | 2,102 | Z,III2 | 3,201 | ||
| Other operating | leases | 32,000 | 32,000 | 33,266 | |
| Rates and water | 8,330 | 8,330 | 9,861 | ||
| Innuance | 4,765 | 4,765 | 6,873 | ||
| Light and heat | 9,147 | 9,147 | 7,005 | ||
| Telephone | 1,767 | 1,767 | 4,896 | ||
| Advertising | 2,550 | 2,558 | 2972 | ||
| Books and stationery | 6&055 | 6,055 | 7,155 | ||
| Cleaning | 5,631 | 5,631 | 1,804 | ||
| School events | 270 | 270 | 2,654 | ||
| Cost offood | 21,086 | 21&086 | 13,199 | ||
| Carried forward | 591,979 | 591,979 | 513,559 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Charitable activities |
||||||
| Brought forward | 591,979 | 591,979 | 513,559 | |||
| Repairs and maintenance | 11,543 | 11,543 | 10,457 | |||
| Grounds maintenance | 1,047 | 1,047 | 3,02$ | |||
| Subscription s | 2,878 | 21878 | 1,813 | |||
| Protective clothes | 21 | 21 | 265 | |||
| Interest on PAYE | 50 | 50 | 207 | |||
| Depreciation oftangible | fixed assets | 1,778 | 1,778 | 2,037 | ||
| Bank charges | 972 | 972 | 1,653 | |||
| Professional | 312 | 312 | 1,515 | |||
| Bad and doubtful | debts | 53 | 53 | (459) | ||
| 610)633 | 610,633 | 534,075 | ||||
| Support costs | ||||||
| Governance costs |
||||||
| Independent exmniners |
fee | 2,520 | 2,520 | 2,400 | ||
| Bookkeeping | 626 | 626 | 511 | |||
| 3,146 | 3,146 | 2,911 | ||||
| Total resources expended | 616,215 | 616,215 | 538,475 | |||
| Net income | 18,056 | 18,056 | 29,172 |